Generous Corporation provides a SIMPLE plan for its employees. Under the plan, employees can contribute up to 6% of their salary and Generous Corporation will match each employee’s contribution up to 3% of the employee’s salary. Erika is an employee of Generous Corporation and elects to contribute 6% of her $60,000 salary to the SIMPLE plan. What is the total contribution made to her SIMPLE account?

a. $12,500.

b. $5,400.

c. $3,600.

d. $1,800.